ST GIL 06/18/2015 TELECOMMUNICATIONS EXCISE TAX
|
|
- Reynard Gaines
- 8 years ago
- Views:
Transcription
1 ST GIL 06/18/2015 TELECOMMUNICATIONS EXCISE TAX Telecommunications purchased, used, or sold by a provider of Internet access to provide Internet access are subject to the federal moratorium on state-imposed telecommunications taxes. See 47 USC 151 note; June 18, 2015 Dear Mr. XXXX : This letter is in response to your letter May 19, 2015, in which you requested information. The Department issues two types of letter rulings. Private Letter Rulings ( PLRs ) are issued by the Department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact situation. A PLR is binding on the Department, but only as to the taxpayer who is the subject of the request for ruling and only to the extent the facts recited in the PLR are correct and complete. Persons seeking PLRs must comply with the procedures for PLRs found in the Department s regulations at 2 Ill. Adm. Code The purpose of a General Information Letter ( GIL ) is to direct taxpayers to Department regulations or other sources of information regarding the topic about which they have inquired. A GIL is not a statement of Department policy and is not binding on the Department. See 2 Ill. Adm. Code You may access our website at to review regulations, letter rulings and other types of information relevant to your inquiry. The nature of your inquiry and the information you have provided require that we respond with a GIL. In your letter you have stated and made inquiry as follows: My company provides rural broadband internet service wirelessly in COUNTY 1 and COUNTY 2 counties. We have been doing so since YEAR. We currently purchase internet bandwidth from COMPANY 1 to distribute to our customers. Four months ago COMPANY 1 installed new software and 2 new taxes suddenly appeared on our bill: IL State Public Utilities Tax and IL State & Local Excise Tax. I have included a copy of our contract and our bill with this letter. Together these taxes were approximately 13.25% on our base monthly rate. In XX years of business we had never seen such taxes on our purchased bandwidth, and having read the tariff we believed that the federal moratorium on charging for internet bandwidth was still in effect. To clarify, we only provide internet service. We do not provide any telephone service. So, we are not a telecom company. We are strictly an internet provider. We
2 do not use any of this purchased bandwidth for our own telephone needs (we have separate bandwidth from COMPANY 2 for our in-house use). We are requesting a Private Letter Ruling from the Illinois Department of Revenue on these two new taxes that COMPANY 1 has charged. Currently we have paid this tax for the last NUMBER months which we believe is not legal according to the IFTA. DEPARTMENT S RESPONSE: The Illinois Telecommunications Excise Tax Act imposes a tax on the act or privilege of originating or receiving intrastate or interstate telecommunications by persons in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers by such persons. 35 ILCS 630/3 and 4. The Simplified Municipal Telecommunications Tax Act allows municipalities to impose a tax on the act or privilege of originating in such municipality or receiving in such municipality intrastate or interstate telecommunications by persons in Illinois at a rate not to exceed 6% for municipalities with a population of less than 500,000, and at a rate not to exceed 7% for municipalities with a population of 500,000 or more, of the gross charges for such telecommunications purchased at retail from retailers by such persons. 35 ILCS 636/5-10 and Telecommunications, in addition to the meaning ordinarily and popularly ascribed to it, includes, without limitation, messages or information transmitted through use of local, toll and wide area telephone service; private line services; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunications service; specialized mobile radio; stationary two way radio; paging service; or any other form of mobile and portable one-way or twoway communications; or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber-optics, laser, microwave, radio, satellite or similar facilities. Telecommunications do not include value added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission. See 35 ILCS 630/2(a) and 2(c). If telecommunications retailers provide these services, the charges for each service must be disaggregated and separately stated from telecommunications charges in the books and records of the retailers. If these charges are not thus disaggregated, the entire charge is taxable as a sale of telecommunications. Gross charges means the amount paid for the act or privilege of originating or receiving telecommunications in this State and for all services and equipment provided in connection therewith by a retailer, valued in money whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of materials used, labor or service costs or any other expense whatsoever. Gross charges do not include charges for the storage of data or information for subsequent retrieval or the processing of data or information intended to change its form or content. See 86 Ill. Adm. Code (c). The Internet Tax Freedom Act imposes a federal moratorium on state or municipal taxes on Internet access until October 1, USCA 151 note; Internet access :
3 (A) means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet; (B) includes the purchase, use or sale of telecommunications by a provider of a service described in subparagraph (A) to the extent such telecommunications are purchased, used or sold- (i) to provide such service; or (ii) to otherwise enable users to access content, information or other services offered over the Internet; (C) includes services that are incidental to the provision of the service described in subparagraph (A) when furnished to users as part of such service, such as a home page, electronic mail and instant messaging (including voice and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity; (D) does not include voice, audio or video programming, or other products and services (except services described in subparagraph (A), (B), (C), or (E)) that utilize Internet protocol or any successor protocol and for which there is a charge, regardless of whether such charge is separately stated or aggregated with the charge for services described in subparagraph (A), (B), (C), or (E); and (E) includes a homepage, electronic mail and instant messaging (including voice and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity, that are provided independently or not packaged with Internet access. Telecommunications that are purchased, used or sold by a provider to enable users to connect to the Internet or to otherwise enable users to access content, information or other services offered over the Internet are subject to the federal moratorium. 47 USCA 151 note; 1101(B). In ST GIL, the Department stated, Generally, lit fiber strands sold to Internet Service Providers, or ISPs, who use the lit fibers to provide Internet access service to their customers are subject to federal moratorium under the Internet Tax Freedom Act and are not subject to Telecommunications Excise Tax during the moratorium. In ST GIL, the Department stated, The Internet Tax Freedom Act definition of Internet access is technology neutral. To the extent the Internet bandwith services you purchase from COMPANY 1 are sold to, and purchased by, your customers to enable them to access content, information or other services over the Internet, the Internet bandwith services would be subject to the moratorium. I hope this information is helpful. If you require additional information, please visit our website at or contact the Department s Taxpayer Information Division at (217) Very truly yours, Richard S. Wolters Associate Counsel
4 RSW:mdb
5
ST 13-0048-GIL 09/11/2013 TELECOMMUNICATIONS EXCISE TAX. September 11, 2013
ST 13-0048-GIL 09/11/2013 TELECOMMUNICATIONS EXCISE TAX The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in
More informationFebruary 28, 2006. 1. Are Y's services subject to the Illinois Telecommunications Excise Tax?
ST 06-0017-GIL 02/28/2006 TELECOMMUNICATIONS EXCISE TAX Charges for voice mail services are not subject to Telecommunications Excise Tax if they are disaggregated from transmission charges and separately
More informationNovember 26, 2013. In your letter of February 25, 2013, you have stated and made inquiry as follows:
ST 13-0074-GIL 11/26/2013 TELECOMMUNICATIONS EXCISE TAX The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in
More informationThis letter discusses Internet services and the Illinois Telecommunications Excise Tax Act. See 35 ILCS 630/3 and 4. (This is a GIL.
ST 06-0180-GIL 08/23/2006 TELECOMMUNICATIONS EXCISE TAX This letter discusses Internet services and the Illinois Telecommunications Excise Tax Act. See 35 ILCS 630/3 and 4. (This is a GIL.) August 23,
More informationService Tax Liability in Illinois - A Guide For Search and Information Technology
11/29/2012 SERVICE OCCUPATION TAX If tangible personal property is transferred incident to sales of service, this will result in either Service Occupation Tax liability or Use Tax liability for the serviceman
More informationNote: Admin rules mis-numbered see 8721 also THE STATE OF NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION IN THE MATTER OF THE PETITION OF
Note: Admin rules mis-numbered see 8721 also THE STATE OF NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION IN THE MATTER OF THE PETITION OF AB, Inc. FOR A DECLARATORY RULING # 8761 Pursuant to RSA 541-A:1,
More informationThis letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.
ST 08-0176-GIL 12/10/2008 SERVICE OCCUPATION TAX This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.) December 10, 2008
More informationJune 4, 2014. Request for Private Letter Ruling COMPANY. Dear Xxxx:
IT 14-0004 PLR 6/04/2014 Apportionment Sales Factor Method proposed by taxpayer to allocate sales of telecommunications services is reasonable under IITA Section 304(a)(3)(B-5)(vii)(d), and therefore may
More informationAugust 10, 2010. 2. CLIENT has Retailers located within the state of Illinois that purchase the various Call Tracking services.
ST 10-0069-GIL 08/10/2010 SERVICE OCCUPATION TAX If no tangible personal property is transferred to the customer, then no Illinois Retailers Occupation Tax or Service Occupation Tax would apply. See 86
More informationTENNESSEE DEPARTMENT OF REVENUE LETTER RULING 08-08 WARNING
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING 08-08 WARNING Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This presentation of
More informationSB 199-FN-A - AS INTRODUCED. including prepaid communications services as taxable under the communications services tax.
SESSION -0 /0 SENATE BILL -FN-A SPONSORS: Sen. D'Allesandro, Dist ; Sen. Feltes, Dist ; Sen. Hosmer, Dist COMMITTEE: Ways and Means ANALYSIS This bill adds prepaid communications services as taxable to
More informationMarch 18, 2015. Dear XXXX:
ST 15-0020 GIL 03/18/2015 SALE OF SERVICE If no tangible personal property is transferred to the customer, then no Illinois Retailers Occupation Tax or Service Occupation Tax would apply. See 86 Ill. Adm.
More informationINFORMATION BULLETIN #51T. (Replaces Information Bulletin #51T dated April 2010)
INFORMATION BULLETIN #51T SALES TAX SEPTEMBER 2010 (Replaces Information Bulletin #51T dated April 2010) DISCLAIMER: SUBJECT: EFFECTIVE: Informational bulletins are intended to provide nontechnical assistance
More informationIllinois Department of Revenue Regulations. Title 86 Part 100 Section 100.3371 Sales Factor for Telecommunications Services TITLE 86: REVENUE
Illinois Department of Revenue Regulations Title 86 Part 100 Section 100.3371 Sales Factor for Telecommunications Services TITLE 86: REVENUE PART 100 INCOME TAX Section 100.3371 Sales Factor for Telecommunications
More informationNovember 26, 2013. 1. COMPANY 1 (The Company) sells Software as follows:
ST 13-0076-GIL 11/26/2013 COMPUTER SOFTWARE If transactions for the licensing of computer software meet all of the criteria provided in subsection (a)(1) of Section 130.1935, neither the transfer of the
More informationMay 22, 2014. RE: Technical Assistance Advisement TAA 14A19-002 Communications Services Tax XXXX (Taxpayer) FEI #: XXXX Chapter 202, Florida Statutes
Executive Director Marshall Stranburg QUESTION: ARE CHARGES TO FLORIDA CUSTOMERS FOR SERVICES PROVIDED BY THE TAXPAYER RELATED TO ITS VIRTUAL CALL CENTER, INCLUDING CHARGES FOR SOFTWARE SUBSCRIPTIONS AND
More informationThis letter concerns sales of advertising services. See 86 Ill. Adm. Code 140.101. (This is a GIL.)
ST 07-0123-GIL 08/16/2007 SERVICE OCCUPATION TAX This letter concerns sales of advertising services. See 86 Ill. Adm. Code 140.101. (This is a GIL.) August 16, 2007 Dear Xxxxx: This letter is in response
More informationST-15-0053 GIL August 25, 2015 - SALE OF SERVICE
ST-15-0053 GIL August 25, 2015 - SALE OF SERVICE If no tangible personal property is transferred to the customer, then no Illinois Retailers Occupation Tax or Service Occupation Tax would apply. See 86
More informationNew York State Department of Taxation and Finance Taxpayer Services Division Technical Services Bureau
New York State Department of Taxation and Finance Taxpayer Services Division Technical Services Bureau STATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE ADVISORY OPINION PETITION NO. Z970226A On February
More informationSTATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE
New York State Department of Taxation and Finance Office of Tax Policy Analysis Taxpayer Guidance Division STATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE ADVISORY OPINION PETITION NO. Z071207A
More informationST 07-0073-GIL 06/25/2007 MISCELLANEOUS
ST 07-0073-GIL 06/25/2007 MISCELLANEOUS This letter discusses sales tax issues of concern to a business that provides both traditional and virtual file room services. See 86 Ill. Adm. Code 130.101. (This
More informationCITY OF CHICAGO DEPARTMENT OF REVENUE TELECOMMUNICATIONS TAX REGULATIONS
Effective date: June 1, 2004 CITY OF CHICAGO DEPARTMENT OF REVENUE TELECOMMUNICATIONS TAX REGULATIONS Original effective date: January 31, 1992 1. Description of Tax Effective January 1, 1992, the Chicago
More information47 USC 151. NB: This unofficial compilation of the U.S. Code is current as of Jan. 4, 2012 (see http://www.law.cornell.edu/uscode/uscprint.html).
TITLE 47 - TELEGRAPHS, TELEPHONES, AND RADIOTELEGRAPHS CHAPTER 5 - WIRE OR RADIO COMMUNICATION SUBCHAPTER I - GENERAL PROVISIONS 151. Purposes of chapter; Federal Communications Commission created For
More informationINTERNET TAX FREEDOM ACT AMENDMENTS ACT OF 2007
INTERNET TAX FREEDOM ACT AMENDMENTS ACT OF 2007 VerDate Aug 31 2005 12:58 Nov 23, 2007 Jkt 069139 PO 00108 Frm 00001 Fmt 6579 Sfmt 6579 E:\PUBLAW\PUBL108.110 APPS16 PsN: PUBL108 121 STAT. 1024 PUBLIC LAW
More informationST 10-0035-GIL 04/19/2010 CONSTRUCTION CONTRACTORS
ST 10-0035-GIL 04/19/2010 CONSTRUCTION CONTRACTORS When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible
More informationOctober 18, 2013. Dear Xxxxx:
ST-13-0058-GIL 10/18/13 SERVICE OCCUPATION TAX If no tangible personal property is transferred to the customer, then no Illinois Retailers Occupation Tax or Service Occupation Tax would apply. See 86 Ill.
More informationThis letter discusses sales of software. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 07-0125-GIL 08/16/2007 COMPUTER SOFTWARE This letter discusses sales of software. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) August 16, 2007 Dear Xxxxx: This letter is in response to your letter
More informationThis letter concerns the taxation of computer software transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.
ST 10-0077-GIL 08/23/2010 COMPUTER SOFTWARE This letter concerns the taxation of computer software transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) August 23, 2010 Dear Xxxxx: This letter
More informationSales Tax Information. Service Providers. for Telecommunications. Publication 62 Revised 6/14
tax.utah.gov Sales Tax Information for Telecommunications Service Providers Publication Revised 6/14 This publication is provided for general guidance only. It does not contain all sales or use tax laws
More informationTaxability of Audio-conferencing Services
New York State Department of Taxation and Finance Office of Tax Policy Analysis Technical Services Division Taxability of Audio-conferencing Services The issues are: 1. Whether charges for audio-conferencing
More informationST 10-0121-GIL 12/22/2010 MISCELLANEOUS
ST 10-0121-GIL 12/22/2010 MISCELLANEOUS If no tangible personal property is transferred to customers, then no Illinois Retailers' Occupation Tax, Use Tax, Service Occupation Tax Act, or Service Use Tax
More informationTitle 35 Mississippi State Tax Commission. Part IV Sales and Use Tax. Subpart 06 Utilities
1 Chapter 02 Telecommunications 100 Definitions Title 35 Mississippi State Tax Commission Part IV Sales and Use Tax Subpart 06 Utilities 101 Telecommunications Service means the electronic transmission,
More information139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775. As used in KRS 139.105, 139.200, 139.215, and 139.775: (1) "Ancillary services"
139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775. As used in KRS 139.105, 139.200, 139.215, and 139.775: (1) "Ancillary services" means services that are associated with or incidental
More informationMAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 56
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 56 TELECOMMUNICATIONS This bulletin is intended solely as advice to assist persons in determining and complying with
More informationTitle 35 Mississippi State Tax Commission. Part IV Sales and Use Tax. Subpart 06 Utilities
1 Title 35 Mississippi State Tax Commission Part IV Sales and Use Tax Subpart 06 Utilities Chapter 02 Telephone Companies, Mobile Telephone and Telephone Answering Services Telecommunications 100 Tax RatesDefinitions
More informationStreamlined Sales Tax Project Issue Paper April 18, 2005 Telecommunications and Related Definitions
On April 14, 2005, the Streamlined Sales Tax Project approved this paper. The definitions in Attachment 1 were approved by the Project in a teleconference on April 7, 2005. Implementing States approved
More informationApril 4, 2014. Dear Xxxxx:
ST 14-0017-GIL 04/04/2014 COMPUTER SOFTWARE This letter discusses the taxability of computer software licenses and maintenance agreements. See 86 Ill. Adm. Code 130.1935 and 86 Ill. Adm. Code 140.301.
More informationReg. IV.18.(i). Special Rules: Telecommunications and ancillary service providers. [Adopted July 31, 2008]
Reg. IV.18.(i). Special Rules: Telecommunications and ancillary service providers. [Adopted July 31, 2008] The following special rules are established with respect to the apportionment of income from the
More informationTelecommunication Services
South Dakota Department of Revenue 445 East Capitol Avenue Pierre, South Dakota 57501 Telecommunication Services A p r i l 2 0 1 2 This Tax Facts is designed to explain how sales and use tax applies to
More informationRegulatory and Tax Issues Impacting Non-Interconnected VoIP and Other One-Way VoIP Services
Regulatory and Tax Issues Impacting Non-Interconnected VoIP and Other One-Way VoIP Services Speaker Bios Michael P. Donahue Partner, The CommLaw Group Mr. Donahue has represented CLECs, ISPs, VoIP providers,
More informationSection 314: TELECOMMUNICATION AND RELATED SERVICES SOURCING RULE A. Except for the defined telecommunication services in subsection (C), the sale of
Section 314: TELECOMMUNICATION AND RELATED SERVICES SOURCING RULE A. Except for the defined telecommunication services in subsection (C), the sale of telecommunication service sold on a call-by-call basis
More informationST 09-0013-GIL 01/08/2009 COMPUTER SOFTWARE
ST 09-0013-GIL 01/08/2009 COMPUTER SOFTWARE If transactions for the licensing of computer software meet all of the criteria provided in subsection (a)(1) of Section 130.1935, neither the transfer of the
More informationThis letter concerns the taxation of computer software transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.
ST 12-0002-GIL 01/06/2012 COMPUTER SOFTWARE This letter concerns the taxation of computer software transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) January 6, 2012 Dear Xxxxx: This letter
More informationINFORMATION GUIDE EDU-65 Sales Taxation and Sourcing of Telecommunications Services
KANSAS DEPARTMENT OF REVENUE POLICY AND RESEARCH INFORMATION GUIDE EDU-65 Sales Taxation and Sourcing of Telecommunications Services Date Revised: September 19, 2011 Tax Types: Sales and Use Tax Document
More informationThis letter discusses several sales tax issues for lessors of durable medical equipment. See 35 ILCS 130.310. (This is a GIL.
ST 07-0017-GIL 05/03/2007 MISCELLANEOUS This letter discusses several sales tax issues for lessors of durable medical equipment. See 35 ILCS 130.310. (This is a GIL.) May 3, 2007 Dear Xxxxx: This letter
More informationST 13-0021-GIL 04/30/2013 SERVICE OCCUPATION TAX
04/30/2013 SERVICE OCCUPATION TAX The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based on the tangible personal property transferred
More informationMAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION SERVICE PROVIDER TAX INSTRUCTIONAL BULLETIN 55
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION SERVICE PROVIDER TAX INSTRUCTIONAL BULLETIN 55 Service Provider Tax This bulletin is intended solely as advice to assist persons in determining
More informationTENNESSEE DEPARTMENT OF REVENUE REVENUE RULING # 13-03 WARNING
TENNESSEE DEPARTMENT OF REVENUE REVENUE RULING # 13-03 WARNING Revenue rulings are not binding on the Department. This ruling is based on the particular facts and circumstances presented, and is an interpretation
More informationMAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION SERVICE PROVIDER TAX INSTRUCTIONAL BULLETIN 55
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION SERVICE PROVIDER TAX INSTRUCTIONAL BULLETIN 55 Service Provider Tax This bulletin is intended solely as advice to assist persons in determining
More informationState Taxes and Fees Applicable to Voice, Video, and Data Service Providers
INFORMATION BRIEF Minnesota House of Representatives Research Department 600 State Office Building St. Paul, MN 55155 November 1999 Jeanne Cochran, Legislative Analyst, 651-296-8961 Pat Dalton, Legislative
More informationINFORMATION BRIEF Minnesota House of Representatives Research Department 600 State Office Building St. Paul, MN 55155 December 1998.
INFORMATION BRIEF Minnesota House of Representatives Research Department 600 State Office Building St. Paul, MN 55155 December 1998 Pat Dalton, Legislative Analyst (651) 296-7434 Internet Taxation Internet
More informationTENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 11-58 WARNING
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 11-58 WARNING Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This presentation
More informationStudy Committee Report on the Property Tax Treatment of Telecommunication Companies
Study Committee Report on the Property Tax Treatment of Telecommunication Companies Presented by the Iowa Department of Revenue December 18, 2015 Study Committee Report on the Property Tax Treatment of
More informationDigital Unrest Legislation, Litigation and Other Policy Changes Impacting the Tech Sector
Michele Borens, Partner Charlie Kearns, Counsel June 17, 2014 Digital Unrest Legislation, Litigation and Other Policy Changes Impacting the Tech Sector Agenda Industry Trends Related to Digital Goods and
More informationTENNESSEE DEPARTMENT OF REVENUE REVENUE RULING # 11-22 WARNING
TENNESSEE DEPARTMENT OF REVENUE REVENUE RULING # 11-22 WARNING Revenue rulings are not binding on the Department. This presentation of the ruling in a redacted form is information only. Rulings are made
More informationSTATE OF ILLINOIS DEPARTMENT OF REVENUE OFFICE OF ADMINISTRATIVE HEARINGS SPRINGFIELD, ILLINOIS
TC 12-01 Tax Type: Issue: Telecommunications Excise Tax Telecommunications Excise Tax Owed STATE OF ILLINOIS DEPARTMENT OF REVENUE OFFICE OF ADMINISTRATIVE HEARINGS SPRINGFIELD, ILLINOIS THE DEPARTMENT
More informationNAPCS Product List for NAICS 517: Telecom Products
NAPCS List for NAICS 517: Telecom s 1 2 3 4 5 6 7 8 9 National 1.1 X Carrier services and Internet backbone services Providing wired or wireless facilities to originate, terminate or transit voice or data
More informationTSB-A-10(4)C Corporation Tax TSB-A-10(23)S Sales Tax May 27, 2010
New York State Department of Taxation and Finance Office of Counsel Advisory Opinion Unit STATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE ADVISORY OPINION PETITION NO. Z071015A On October 15, 2007,
More informationTENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 14-05
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 14-05 Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This ruling is based on the
More informationExcise Tax Advisory Excise Tax Advisories are interpretive statements authorized by RCW 34.05.230.
Excise Tax Advisories are interpretive statements authorized by RCW 34.05.230. ETA 3159.2011 Issue Date: May 20, 2011 Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and
More informationA motion by Kentucky to adopt a rule relating to the Definition of Sales Price
A motion by Kentucky to adopt a rule relating to the Definition of Sales Price Rule 327.7 Sales Price Definition A. The purpose of this section of the sales price definition rule is to clarify which taxes
More informationCHAPTER 15 - TELECOMMUNICATIONS ARTICLE 1 - GENERAL PROVISIONS. 37-15-101. Short title; sunset.
CHAPTER 15 - TELECOMMUNICATIONS ARTICLE 1 - GENERAL PROVISIONS 37-15-101. Short title; sunset. (a) This chapter shall be known as the "Wyoming Telecommunications Act." (b) This chapter is repealed effective
More informationChapter 27 CABLE/VIDEO SERVICE PROVIDER FEE
Chapter 27 CABLE/VIDEO SERVICE PROVIDER FEE 27.01 Definitions 27.02 Cable/Video Service Provider Fee Imposed 27.03 Applicable Principles 27.04 No Impact on Other Taxes Due from Holder 27.05 Audits of Cable/Video
More informationNC General Statutes - Chapter 66 Article 42 1
Article 42. State Franchise for Cable Television Service. 66-350. Definitions. The following definitions apply in this Article: (1) Cable service. - Defined in G.S. 105-164.3. (2) Cable system. - Defined
More informationCHAPTER 57-34 TELECOMMUNICATIONS CARRIERS TAXATION
CHAPTER 57-34 TELECOMMUNICATIONS CARRIERS TAXATION 57-34-01. Definitions. The definitions in this section may not be construed to subject a telecommunications carrier or telecommunications service to the
More informationKANSAS CORPORATION COMMISSION IP-to-IP Interconnection Report
KANSAS CORPORATION COMMISSION IP-to-IP Interconnection Report 2014 REPORT ON IP- TO- IP INTERCONNECTION A Summary of Status of the FCC s Internet Protocol- to- Internet Protocol Interconnection Proceeding
More informationMAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION SERVICE PROVIDER TAX INSTRUCTIONAL BULLETIN 55
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION SERVICE PROVIDER TAX INSTRUCTIONAL BULLETIN 55 Service Provider Tax This bulletin is intended solely as advice to assist persons in determining,
More informationDepartment of Legislative Services Maryland General Assembly 2014 Session
Department of Legislative Services Maryland General Assembly 2014 Session HB 1492 FISCAL AND POLICY NOTE House Bill 1492 Ways and Means (Delegate Hixson, et al.) Communications Tax Reform Act of 2014 This
More information/Amended by 26th resolution of 2009, 4th resolution of 2012, 39th resolution of 2014 of CRC respectively/
Annex No.1 to the 25th resolution of the Communications Regulatory Commission, 2007 REGULATION ON VOICE OVER INTERNET PROTOCOL /Amended by 26th resolution of 2009, 4th resolution of 2012, 39th resolution
More informationDepartment of Legislative Services Maryland General Assembly 2009 Session
Department of Legislative Services Maryland General Assembly 2009 Session HB 1182 FISCAL AND POLICY NOTE House Bill 1182 (Delegate Hixson) Ways and Means and Economic Matters Communications Services -
More information16 LC 34 4796ER A BILL TO BE ENTITLED AN ACT
House Bill 936 By: Representatives Harrell of the 106 th, Powell of the 171 st, Stephens of the 164 th, Knight of the 130 th, Duncan of the 26 th, and others A BILL TO BE ENTITLED AN ACT 1 2 3 4 To amend
More informationADSL or Asymmetric Digital Subscriber Line. Backbone. Bandwidth. Bit. Bits Per Second or bps
ADSL or Asymmetric Digital Subscriber Line Backbone Bandwidth Bit Commonly called DSL. Technology and equipment that allow high-speed communication across standard copper telephone wires. This can include
More informationCHAPTER 8 CABLE TELEVISION ARTICLE I CABLE/VIDEO SERVICE PROVIDER FEE
CABLE TELEVISION 8-1-1 CHAPTER 8 CABLE TELEVISION ARTICLE I CABLE/VIDEO SERVICE PROVIDER FEE 8-1-1 DEFINITIONS. As used in this Chapter, the following terms shall have the following meanings: (A) Cable
More informationVoIP. VoIP. Panel Discussion. 2005 SEATA Conference July 12, 2005. Overview. Overview of VoIP Technology Explore State and Local Tax Issues
VoIP Panel Discussion 2005 SEATA Conference July 12, 2005 Deborah Bierbaum AT&T Director External Tax Policy Meredith Garwood Time Warner Cable Vice President Tax Overview Overview of VoIP Technology Explore
More informationchoice. call. telephone. Consumer Assistance It s your It s your It s your Dear Consumer, A PSC Consumer Guide www.askpsc.com
Dear Consumer, Telephone service competition holds many benefits for New Yorkers. Significant changes are taking place in the world of telecommunications. Different companies are now competing to provide
More informationCOMMUNICATIONS TAX STRUCTURE
COMMUNICATIONS TAX STRUCTURE Presented to COMMUNICATIONS TAX REFORM COMMISSION Originally Presented: October 3, 2012 Updated: June 10, 2013 Annapolis, Maryland Bureau of Revenue Estimates Comptroller of
More informationSTATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE. Petitioner submitted the following facts as the basis for this Advisory Opinion.
New York State Department of Taxation and Finance Office of Tax Policy Analysis Technical Services Division STATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE ADVISORY OPINION PETITION NO.S030102A
More informationC20.0001 Information Systems for Managers Fall 1999
New York University, Leonard N. Stern School of Business C20.0001 Information Systems for Managers Fall 1999 Networking Fundamentals A network comprises two or more computers that have been connected in
More informationTaxes on Other Communications Taxes State Survey
Taxes on Other Communications Taxes State Survey Part 1- List all taxes covered by the definition of other taxes on communications services in AM09002A01. Include the statutory cite and a brief description
More informationTENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 08-23 WARNING
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 08-23 WARNING Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This presentation
More information` Instructions for Completing the Service Provider and Billed Entity Identification Number and Contact Information Form
` Instructions for Completing the Service Provider and Billed Entity Identification Number and Contact Information Form The FCC Form 498 is used to collect contact, remittance, and payment information
More informationState of South Carolina Department of Revenue 301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214 Website Address: http://www.sctax.
State of South Carolina Department of Revenue 301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214 Website Address: http://www.sctax.org SC PRIVATE LETTER RULING #12-2 SUBJECT: Application
More informationMunicipal Broadband Authority: State Law, FCC, and beyond. NCGFOA Summer Conference 2015 Shannon Tufts, UNC-CH SOG Kara Millonzi, UNC-CH SOG
Municipal Broadband Authority: State Law, FCC, and beyond NCGFOA Summer Conference 2015 Shannon Tufts, UNC-CH SOG Kara Millonzi, UNC-CH SOG Government Food Chain US Constitution Federal Laws Federal Regulations
More informationSENATE BILL No. 372 page 2
SENATE BILL No. 372 AN ACT relating to sales taxation; concerning the sourcing of mobile telecommunications services; amending K.S.A. 2001 Supp. 79-3603 and repealing the existing section; also repealing
More informationLEGISLATURE OF THE STATE OF IDAHO Sixty-third Legislature First Regular Session - 2015 IN THE SENATE SENATE BILL NO. 1105 BY STATE AFFAIRS COMMITTEE
LEGISLATURE OF THE STATE OF IDAHO Sixty-third Legislature First Regular Session - IN THE SENATE SENATE BILL NO. 0 BY STATE AFFAIRS COMMITTEE 0 0 AN ACT RELATING TO TELECOMMUNICATIONS; AMENDING SECTION
More informationACCESS CHARGE A fee charged subscribers or other telephone companies by a local exchange carrier for the use of its local exchange networks.
Glossary of Telecommunications Terms (Source: Federal Communications Commission) ACCESS CHARGE A fee charged subscribers or other telephone companies by a local exchange carrier for the use of its local
More informationApplication of Sales Tax to Leases of Dedicated Telecommunications Circuits
New York State Department of Taxation and Finance Office of Tax Policy Analysis Taxpayer Guidance Division Application of to Leases of Dedicated Telecommunications Circuits The Tax Department has received
More informationTelecommunications Tax Policy in Washington State (September 2007)
Telecommunications Tax Policy in Washington State (September 2007) I. Introduction 2 II. 1996 and 1997 Telecommunications Reports Overview 2 III. Telecommunications Sectors and Technologies 3 a. Nature
More informationTelecommunications Readiness Index (TRI)
COMMUNITY D EVELOPMENT TOOLBOX Telecommunications Readiness Index (TRI) Why is it important that your community assess telecommunications readiness? Record your score each time you update the TRI. TRI
More informationHome Model Legislation Telecommunications and Information. Cable and Video Competition Act
Search GO LOGIN LOGOUT HOME JOIN ALEC CONTACT ABOUT MEMBERS EVENTS & MEETINGS MODEL LEGISLATION TASK FORCES ALEC INITIATIVES PUBLICATIONS NEWS Model Legislation Civil Justice Commerce, Insurance, and Economic
More informationCHAPTER 119: CABLE/VIDEO SERVICE PROVIDER FEE, AND CABLE AND VIDEO CUSTOMER PROTECTION LAW
CHAPTER 119: CABLE/VIDEO SERVICE PROVIDER FEE, AND CABLE AND VIDEO CUSTOMER PROTECTION LAW Article I. Cable/Video Service Provider Fee Chapter/Article/Section General Provisions 119-I.01 119-I.02 119-I.03
More informationCOMMONWEALTH OF KENTUCKY BOARD OF TAX APPEALS FILE NOS. K13-R-31, K13-R-32 FINANCE AND ADMINISTRATION CABINET DEPARTMENT OF REVENUE
COMMONWEALTH OF KENTUCKY BOARD OF TAX APPEALS FILE NOS. K13-R-31, K13-R-32 NETFLIX, INC. APPELLANT V. ORDER NO. K-24900 FINANCE AND ADMINISTRATION CABINET DEPARTMENT OF REVENUE APPELLEE An evidentiary
More informationState of South Carolina Department of Revenue 301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214 Website Address: http://www.sctax.
State of South Carolina Department of Revenue 301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214 Website Address: http://www.sctax.org SC PRIVATE LETTER RULING #10-2 SUBJECT: Online Subscription
More informationSales and Use Taxes: Texas
Jay M. Chadha, Fulbright & Jaworski LLP A Q&A guide to sales and use tax law in Texas. This Q&A addresses key areas of sales and use tax law such as tax scope, multi-state transactions and collecting taxes
More informationTENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 13-12
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 13-12 Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This ruling is based on the
More informationBEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON.... ) Registration No...
Det. No. 14.0307, 35 WTD 51 (February 29, 2016) 51 Cite as Det. No. 14-0307, 35 WTD 51 (2016) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter a Written Ruling Issued
More informationSales and Use Tax Chart: Taxability of Telecommunications Services in the State Sales Tax Source: Bloomberg BNA
Sales and Use Tax Chart: Taxability of Telecommunications Services in the State Sales Tax Source: Bloomberg BNA Jurisdiction Alabama Taxation of Telecommunications Services Telecommunication services are
More informationFULL TEXT OF MEASURE AA CITY OF SANTA ANA
FULL TEXT OF MEASURE AA CITY OF SANTA ANA ORDINANCE AN ORDINANCE OF THE PEOPLE OF SANTA ANA MODERNIZING THE TELECOMMUNICATIONS UTILITY USERS TAX AND REDUCING THE UTILITY USERS TAX RATE FOR TELECOMMUNICATIONS,
More informationWorking together since 1967 to preserve federalism and tax fairness
Working together since 1967 to preserve federalism and tax fairness To: Uniformity Sales and Use Tax Subcommittee From: Roxanne Bland, Counsel Date: March 6, 2009 Subject: Sales and Use Tax Uniformity
More informationTelecommunications, Networks, and Wireless Computing
Objectives Telecommunications, Networks, and Wireless Computing 1. What are the features of a contemporary corporate telecommunications system? On what major technology developments are they based? 2.
More information